@article{oai:osu.repo.nii.ac.jp:00002087,
 author = {横山, 直子 and YOKOYAMA, Naoko},
 issue = {3},
 journal = {大阪産業大学経済論集, OSAKA SANGYO UNIVERSITY JOURNAL OF ECONOMICS},
 month = {Jun},
 note = {An e-Tax system has an influence on tax administrative and compliance costs of corporation tax and consumption tax. As an e-Tax system use get more rise are more likely to be small tax administrative and compliance costs. These bring certain advantages to tax administrative systems and tax compliance costs. An e-Tax system and especially tax compliance costs are closely and deeply related to each other, furthermore this paper clarifies factors of tax compliance costs, and in addition, considers the process of clarification of tax compliance costs from various angles.
　Characteristics of tax compliance costs are complicated, profound and significant. And also tax compliance costs have a large influence on tax consciousness. Tax consciousness and tax compliance costs influence each other. The features of this paper are to clarify characteristics of compliance costs for corporation tax and consumption tax and consider what influence tax compliance costs. This paper clarifies characteristics and direction of tax administrative systems and compliance costs for corporation tax and consumption tax.},
 pages = {17--34},
 title = {徴税・納税制度をめぐる問題と法人税・消費税の納税協力費　─電子申告に関する観点を中心に─},
 volume = {19},
 year = {2018},
 yomi = {ヨコヤマ, ナオコ}
}